minimum number of years over
which items of plant and machinery are to be
depreciated, with effect from year of assessment
2002
| Category |
description |
years |
| 1 |
computers and electronic equipment |
4 |
| 2 |
computer software |
4 |
| 3 |
motor vehicles |
5 |
| 4 |
furniture, fittings and soft
furnishings |
10 |
| 5 |
equipment used for construction
of buildings and excavation |
6 |
| 6 |
catering equipment |
6 |
| 7 |
aircraft |
12 |
| 8 |
ships and vessels |
10 |
| 9 |
electrical and plumbing installations
and sanitary fittings |
15 |
| 10 |
cable infrastructure |
20 |
| 11 |
pipeline infrastructure |
20 |
| 12 |
communications and broadcasting
equipment |
6 |
| 13 |
medical equipment |
6 |
| 14 |
lifts and escalators |
10 |
| 15 |
air-conditioners |
6 |
| 16 |
equipment mainly designed
or used for the production of water or electricity |
6 |
| 17 |
other machinery |
5 |
| 18 |
other plant |
10 |
[